M/s. Sarvani Reddy Mix Concrete Industry, Vs The State of Andhra Pradesh

M/S. SARVANI REDDY MIX CONCRETE INDUSTRY,, RPE. BY ITS PARNER D.V. KRISHNA REDDY 17/1, CEMENT FACTORY ROAD, KOLANUKONDA, TADEPALLI MANDAL, GUNTUR DISTRICT.

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...PETITIONER

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AND

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THE STATE OF ANDHRA PRADESH, REP. BY ITS SECRETARY, REVENUE DEPARTMENT, A.P., SECRETARIAT, HYDERABAD.

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THE COMMERCIAL TAX OFFICER, MANGALAGIRI, GUNTUR DISTRICT.

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...RESPONDENT(S):

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Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toto issue writ, order or direction more particularly in the nature of writ of Certiorari call for the records relating to the assessment in R.C.No.73/A2/2011 in CTD Order No.5445 dated 13.02.2012 and quash the same

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IA NO: 1 OF 2012(WPMP 9307 OF 2012

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Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to

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2

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RRR,J & TCDS,J W.P.Nos.7353 of 2012 & 5769 of 2021

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suspend operation of the order in R.C.No.73/A2/2011 in CTD Order No.5445 dated 13.02.2012 passed by the 2nd respondent, pending disposal of the writ petition

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Counsel for the Petitioner:

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1.A SARVESWAR RAO

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Counsel for the Respondent(S):

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1.GP FOR REVENUE

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2.SHAIK JEELANI BASHA(SPL SC FOR CT AP)

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WRIT PETITION NO: 5769/2021

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Between:

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M/S SARVANI READY MIX CONCRETE INDUSTRY, REPRESENTED BY ITS MG. PARTNER, SRI P. GOPALA REDDY, SY. NO. 17/1, CEMENT FACTORY ROAD, KOLANUKONDA, GUNTUR DISTRICT. A.P.

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...PETITIONER

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AND

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STATE OF AP, , REP. BY SECRETARY TO GOVERNMENT, REVENUE (CT-1I) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT.

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THE COMMISSIONER OF COMMERCIAL TAXES, , EDUPUGALLU, KANKIPADU (M), KRISHNA DIST. A.P

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THE DY COMMISSIONER CT, GUNTUR DIVISION, GUNTUR.

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THE ASST COMMISSIONER CT1V, ENFORCEMENT WING, 0/0 ADDL. COMMISSIONER, ENFORCEMENT WING, HYDERABAD (PRESENTLY AT EDUPUGALLU)

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COMMERCIAL TAX OFFICER MANGALAGIRI CIRCLE, GUNTUR.

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...RESPONDENT(S):

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Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be

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3

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RRR,J & TCDS,J W.P.Nos.7353 of 2012 & 5769 of 2021

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pleased toissue a Writ of Certiorari or any other appropriate writ or order or direction. quashing the order of the 2'Respondent in CCT Order No. ZH3709200D60109 in CCTs Ref. No. L 11(2)/23/2019 Dt. 17-09-2020 (Ex. P- 1),for the tax period 01-04-2011 to 31-01-2014 as contrary to Entry59-A of the First Schedule to the APVAT Act as it stood during relevant time. B. Consequently, the demand raised pursuant to the orders ofthe 2nd Respondent, DI. 17-09-2020 may be declared as illegal and un enforceable, and pass

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IA NO: 1 OF 2021

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Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to the impugned ord r of the 2ndRespondent in ZH3709200D60109 in CCT's Ref. No. L II (2)/23/2019 Dt. 17-09-2020 for the tax period 01- 04-2011 to 31-01-2014 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship.

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IA NO: 1 OF 2023

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Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to receive the counter copies on record by allowing the leave petition in Court the above writ petition and pass

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Counsel for the Petitioner:

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1.A SARVESWAR RAO

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Counsel for the Respondent(S):

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1.ADDL ADVOCATE GENERAL II

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RRR,J & TCDS,J W.P.Nos.7353 of 2012 & 5769 of 2021

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The Court made the following Common Order:

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(per Hon’ble Sri Justice R. Raghunandan Rao)

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The issues raised in these two (02) Writ Petitions, is whether the benefit of Entry 59A to the 1^st schedule of the A.P.V.A.T Act, 2005, can be given to the petitioners herein. These issues arise out of the ready mix concrete supplied by the petitioner to M/s. Sarojini Engineering Works, which was a sub-contractor, who was undertaking the construction of units and manufacture of units, in the SEZ area.

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This Court, by a Judgment, dated 21.02.2025, in W.P.No.16649 of 2011 & batch, in the case of M/s. Sarojini Engineering Works, had held that, Entry 59A was available to M/s. Sarojini Engineering Works, which had undertaken sub-contract work, in the SEZ area. The issues raised in the present cases are similar to the issues raised, in W.P.No.16649 of 2011 & batch.

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Accordingly, these two Writ Petitions are allowed, in terms of the said judgment, dated 21.02.2025 and the impugned orders, in both the Writ Petitions are set aside, leaving it open to the Assessing Authority to pass necessary consequential orders.

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There shall be no order as to costs.

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RRR,J & TCDS,J W.P.Nos.7353 of 2012 & 5769 of 2021

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As a sequel, pending miscellaneous applications, if any, shall stand

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closed.

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